{"data":{"id":"us/47-cfr-32.2113","jurisdiction":"us","citation":"47 CFR 32.2113","heading":"Aircraft.","body":"This account shall include the original cost of aircraft and any associated equipment and furnishings installed as an integral part of the aircraft.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"0777a8dfaf2ac877ebc64b0ccf2ba27e8e60815a7ec2543b1fa006b7e65e5ced","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2112","next":"us/47-cfr-32.2114"},"notice":"GroundRules: Original legal text. Not legal advice."}